ITO, WARD-5,, HISAR vs. VIJAY KUMAR, HISAR
In the result, the appeal is allowed
ITA 4167/DEL/2017[2008-09]Status: DisposedITAT Delhi26 Nov 2024AY 2008-09
Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganeshito, Vs. Vijay Kumar, Ward-5, S/O Shri Dev Raj Gpa, Hisar H. No. 1663, Ue-Ii, Hisar, Hisar, Haryana (Appellant) (Respondent) Pan: Afcpk9097E Assessee By : Shri Ved Jain, Adv Shri Aman Garg, Adv Shri Aayush Garg, Adv Revenue By: Shri Mritunjay Prasad Dwivedi, Sr. Dr Date Of Hearing 24/10/2024 Date Of Pronouncement /11/2024
For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Mritunjay Prasad Dwivedi, Sr. DR
Section 143(3)Section 159(1)Section 159(4)
parted with by the legal heir which is not the situation in the present case. Instead, in this case the provisions of section 159(1)/ 159(2) are applicable.”
3. We have heard the rival submissions and perused the materials available on record. The assessment was completed